Weak internal control in the local government unit of Caramoram could result in losses or wastage of government resources, the Commission on Audit said in its report on 2022 transactions, citing the failure of concerned officials to provide proof on a P1.74-million relief operation.
In the report, the audit team said it was unable to validate the distribution of relief goods charged to the Local Disaster Risk Reduction and Management Fund (LDRRMF) due to the absence of proper documentation.
“The goods could not be ascertained if it was actually received by the intended beneficiaries and that government funds were utilized appropriately,” it stressed.
The post audit of disbursement vouchers covering the procurement of various relief items charged to the 5% LDRRMF showed the following transactions: P349,960.00 paid on Oct. 11, 2022 for assorted relief goods; P400,000.00 paid on Oct. 27, 2022 for 320 bags of rice; P258,070.00 paid on Dec. 29, 2022 for Dignity Kits for evacuees; and P732,085.00 paid on Dec. 29, 2022 for assorted goods.
Scrutiny of the supporting documents revealed that assorted relief goods, dignity kits for evacuees and assorted goods were issued to and received by the Office of the Mayor as evidenced by the Requisition and Issue Slip (RIS).
However, no proof of distribution such as the RDS were attached to the vouchers to verify the total volume and kind of relief items distributed to the recipients, the COA said.
It noted that the accomplishment report submitted by the LDRRM Office included some undated photographs of relief distribution but did not include information on the nature of the relief operation made, which is not sufficient to document the relief operation.
The LDRRM Officer reportedly explained that they could not provide proof of distribution because the relief operation was handled by the Office of the Mayor who received the goods from the General Services Office.
This made it difficult for the audit team to ascertain if the procured relief goods were actually received by the intended beneficiaries and if the purpose of the funds had been optimally attained.
The Caramoran LGU management, however, was commended by COA for its substantial implementation of its Programs, Projects and Activities (PPAs) under the 20% Development Fund through systematic planning and strategic execution which it said achieved desired benefits to the community within the set timeline.
Out of the total appropriations of ₱65,594,097.34 allotted for 20% DF in CY 2022, the Municipality had utilized ₱60,100,683.22 or 91.63 per cent leaving an unutilized balance of ₱5,493,414.12 as of December 31, 2022. In terms of physical accomplishment, 65 out of 69 targeted projects or 94.20 per cent were fully implemented in CY 2022, the report said.
Among other significant findings of the COA team were: failure to fully utilize the Local Disaster Risk Reduction Management Fund (LDRRMF) totaling ₱15,315,915.23, with only 55.99 percent or P8,574,630.61 utilized; lack of recruitment policy pertaining to the hiring of Job Order personnel; and failure to liquidate cash advances for payment of wages, hazard pay, honoraria and others at the end of the year.